STATE OF NEW YORK ________________________________________________________________________ 3055 2025-2026 Regular Sessions IN SENATE January 23, 2025 ___________ Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to exempting innovative and alternative septic systems from sales and use taxes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 2-a to read as follows: 3 (2-a) Innovative and alternative septic systems that provide for 4 enhanced treatment technologies, including an advanced nitrogen removal 5 system, to reduce environmental and public health impacts associated 6 with the combination of human and sanitary waste with water, not exceed- 7 ing one thousand gallons per day, serving a single parcel of land, 8 including residences and small businesses. 9 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07177-01-5